Home Highlights January 2013 Year 2013 This

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1. The High Court addressed the issue of liability to pay excess tax collection to the Government when the respondent's tax liability is higher than the tax collected. The...

2. Evasion of service tax - allegation that Appellant have collected the service tax from the customers but not paid it to Department - In the present matter revenue in...

3. Default u/s 201 - demand notices challenged by the petitioners on the ground that the tax that has been demanded as arrears of tax from the petitioners Tax Deducted at...

4. Liability of interest for the delay in remitting the turnover tax - in the absence of the rates prescribed before 26.03.2022, any demand and levy of tax could not have...

5. Demand against Retention of the service tax collected on behalf of the principal by the petitioner/assessee - The High court found that the appellant had indeed remitted...

6. The respondents having collected tax from TASMAC Limited, has not only failed to remit tax, due to the Government, in time, but also withheld the same for a considerable...

7. CENVAT Credit - duty paying documents - the main allegation is that the description of services in the documents on which credit has been availed is not correct - At...

8. Refund of service tax paid - The department has directed to pay the tax again as their inhouse formalities does not allow adjustment of tax wrongly paid towards one...

9. Demand of interest payable u/s 50 (1) of the CGST/SGST Act, 2017 - GST returns could not be filed due to cancellation of GSTIN of the petitioner - petitioner can not be...

10. Erection and commissioning service - Tax collected but not paid - since the taxes have been collected, there is no merit in the contention that the activity of the...

11. Reversal of Input Tax Credit - fictitious suppliers/firms - fake invoices - demand to remit the amount availed as input tax credit at the stage of summons itself without...

12. Non-payment of Service Tax - Mentioning of wrong service tax registration in the payment challan for two months - Mentioning of wrong location code - in view of the...

13. Upfront collection of tax and penalty - SCN was not issued - whether Sales Tax Officer (STO) can collect upfront tax and penalty from the Petitioner at the time of a...

14. Amendment of section 91 - service tax - The power to arrest in service tax law is proposed to be restricted only to situations where the tax payer has collected the tax...

15. Amendment of section 90 - service tax - The power to arrest in service tax law is proposed to be restricted only to situations where the tax payer has collected the tax...